Republic Act No. 280 (RA 280) — An Act Authorizing the Municipal Board of the City of Manila to Impose a Municipal Tax, Not to Exceed One-Half of One per Centum, on the Total Amount of Premiums Received by Fire Insurance Companies on Properties Situated in Manila, the Proceeds of Which Shall Be Utilized Exclusively for the Acquisition of Fire-Fighting Equipment for the City Fire Department, and for Other Purposes.
Republic Act No. 280 (RA 280) — An Act Authorizing the Municipal Board of the City of Manila to Impose a Municipal Tax, Not to Exceed One-Half of One per Centum, on the Total Amount of Premiums Received by Fire Insurance Companies on Properties Situated in Manila, the Proceeds of Which Shall Be Utilized Exclusively for the Acquisition of Fire-Fighting Equipment for the City Fire Department, and for Other Purposes.
Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
SECTION 1. A new subsection to be designated as subsection (m-3) is hereby inserted after subsection (m-2) of section twenty-four hundred and forty-four of the Revised Administrative Code, as amended, which shall read as follows:
"(m-3) To impose a municipal tax, not to exceed one-half of one per centum, on the total premiums collected by fire insurance companies on properties located within the City of Manila, the proceeds of which tax shall be appropriated exclusively for the acquisition of fire-fighting equipment for the City Fire Department.
"The tax herein prescribed shall be subject to the same conditions and limitations as those prescribed under Chapter II of Title VIII of the National Internal Revenue Code, as amended, for the collection of the tax on insurance premiums accruing to the National Government."
